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Legislation
ATO documents that consider ITAA 1936 s of the scheme did so for a purpose (whether or not the dominant purpose but not including an incidental purpose), of enabling a taxpayer to obtain a tax benefit (paragraph 45B(2)(c)
13 documents
Income tax: share buy-back: Just Group Limited
Income tax: share buy-back: Alumina Limited
Income tax: off-market share buy-back: Gotalk Limited
Income tax: share buy-back: Santos Limited
Income tax: exchange of shares in Macquarie Bank Limited for shares in Macquarie Group Limited
Income tax: off-market share buy-back: Coca-Cola Amatil Limited
Income tax: off-market share buy-back: Sunraysia Television Limited
Income tax: Off Market Share Buy-Back: Portman Limited
Income tax: exchange of units in Connell Wagner Holdings Trust for shares in Connell International Group Limited
Income tax: off-market share buy-back, redemption and surrender of assets comprising the Macquarie Media Group stapled securities
Income tax: exchange of shares in Suncorp-Metway Limited for shares in Suncorp Group Limited
Income tax: Selective Capital Reduction: Mesbon China Nylon Limited
Income tax: Phileo Australia Limited - selective capital reduction